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Information × Registration Number 0221U101569, 0120U000063 , R & D reports Title Scientific and methodological support of accounting and analysis of the processes of intellectual property objects commercialization in the agricultural sector popup.stage_title Head Bezdushna Yuliya S, Кандидат економічних наук Registration Date 22-01-2021 Organization National Scientific Centre "Institute of Agrarian Economics" popup.description2 The object of the research is the processes of commercialization of intellectual property in the agricultural sector. The purpose of the work is theoretical and methodical substantiation and development of proposals for improving the accounting and analytical support of the processes of commercialization of intellectual property in the agricultural sector. Research methods. Scientific and methodical products have been created based on the use of the complex of general scientific and specific research methods (in particular, descriptions and comparisons, modeling, abstraction), which made it possible to propose approaches to improve the accounting and analytical support for the commercialization of intellectual property in the agricultural sector. During the research, methods of classification, grouping, analysis and synthesis were used. The results of scientific work characterized by certain elements of scientific novelty, in particular: - developed a system of indicators for analyzing the profitability of the processes of commercialization of intellectual property objects and a method for their calculation; - improved methodical foundations for registering intellectual property objects for their further commercialization, including the developed procedure for inventory, documenting, initial recognition, displaying intellectual property objects in financial statements; - improved organizational and methodical support of management accounting for commercial use of intellectual property objects (management accounting policy, workflow, internal reporting); - improved method for assessing the value of intellectual property objects; - organizational approaches to the balance sheet revaluation of intellectual property objects in the process of their commercialization have been further developed. Product Description popup.authors Bezdushna Yuliya S Zhuk Valerii M Naberukhin Vyacheslav A Ostapchuk Serhii M Sherstyuk Olexandr L popup.nrat_date 2021-01-22 Close